Let's divide 540279 by 96
We want to divide 540279 by 96.

On to step 1:
96 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 96

Moving on to step 2:
The number 96 fits into 54 0 times, leaving a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 96

On to step 3:
96 can be fit into 540 5 times, resulting in a remainder of 60.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 480 away from 540, we end up with 60.
Take the next digit (2) from the dividend and append it to 60, then repeat: 602 / 96

Going ahead to step 4:
602 divided by 96 is 6 with a remainder of 26.
Record the quotient 6 as the next digit in the result. 
Result so far: 56.0
If we take 576 away from 602, we end up with 26.
Grab the next digit (7) from the dividend, add it to 26, then carry on: 267 / 96

Going ahead to step 5:
96 can be fit into 267 2 times, resulting in a remainder of 75.
Record the quotient 2 as the next digit in the result. 
Result so far: 562.0
The remainder is 75 after subtracting 192 from 267.
Fetch the next digit (9) from the dividend, attach it to 75 and continue: 759 / 96

On to step 6:
When dividing 759 by 96, we get 7 with a remainder of 87.
Write down 7 as next digit of the result. 
Result so far: 5627.0
Deduct 672 from 759 and we're left with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Step 7:
96 can be fit into 870 9 times, resulting in a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 5627.9
Deduct 864 from 870 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
96 goes into 60 0 times with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 5627.9
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 9:
If we divide 600 by 96, we get 6 and a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 5627.906
If we subtract 576 from 600, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 10:
The number 96 fits into 240 2 times, leaving a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 5627.9062
Deduct 192 from 240 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 11:
The number 96 fits into 480 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5627.90625
If we subtract 480 from 480, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
96 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5627.90625
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 13:
0 divided by 96 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5627.90625
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 5627.90625 with a remaining 0.0.